Cost Accounting Cases and Practice

Author: Gu Zhenhua
Publisher:
Publish Date: 2005-01-01
Features: This book serves as a supplementary textbook for the accounting major in higher vocational and technical colleges, suitable for both supplementary and independent use. It can also be used for accounting programs in adult colleges and on-the-job training for accounting professionals. Based on the Basic Characteristics and Teaching Requirements of Higher Vocational and Technical Education, this book adheres to the Enterprise Accounting Standards, Enterprise Financial General Rules, and Enterprise Accounting System. It focuses on industrial enterprises' cost accounting work as the main line, prioritizes practicality, and emphasizes necessity and sufficiency, highlighting practicality and targeting. The content is closely related to production realities, with a simple and clear structure, making it easy for readers to understand. The book is divided into three parts: the upper part includes Chapters 1 to 8, introducing the basics of cost accounting; the middle part includes Chapters 9 to 14, covering product cost calculation methods; and the lower part includes Chapters 15 and 16, discussing the preparation and analysis of cost statements. Each chapter is divided into four sections: basic knowledge, teaching cases, practical training projects, and reference materials, facilitating case analysis and hands-on training.